Think of this as a proportion problem instead of writing a formula. Between the two recorded days, overtime hours dropped from 1000 to 400, a fall of 600 hours, and accidents dropped from 8 to 5, a fall of 3. So every drop of 600 overtime hours brings 3 fewer accidents, a fall of 1 accident for every 200 hours.
Now walk the same line back from the point (400 hours, 5 accidents) down to 0 hours, a further drop of 400 hours. At the rate of 1 accident less per 200 hours, dropping 400 hours means the accident count falls by $\frac{400}{200} = 2$. So the accidents at 0 hours are $5 - 2 = 3$.
Let's summarize:
So the expected number of accidents with no overtime hours logged is 3.